A company's master (static) budget for October is to manufacture and sell 30,000 units for $270,000 with total variable costs of $180,000 and total fixed costs of $24,000. The firm manufactured and sold 32,000 units at $8 per unit and earned net operating income of $45,000 in October. 9. The flexible budget operating income in October is: 10. The operating income flexible budget variance is: 11. The sales volume variance is: 12. The sales price variance is: